Legal Opinion
T. K. Harris Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 15, 1940No. 8257-8259PublishedCited by 11 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (38 B.T.A, 383) sustaining the Commissioner’s determination of deficiency in income tax for the fiscal year ended March 31, 1932, in the amount of $1,164.43. A penalty of $583.69 was also assessed, but is not in controversy here.
In 1930 the taxpayer contracted with the East Ohio Gas Company (hereinafter called the Gas Company) that the Gas Company should drill completed gas wells upon the taxpayer’s real property. The contract provided that the Gas Company should bear the whole expense of the drilling,…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brewster v. GageSupreme Court of the United States · 1930
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1932
- J. K. Hughes Oil Co. v. BassCourt of Appeals for the Fifth Circuit · 1932
- Old Farmers Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. W. H. CockeCourt of Appeals for the Fifth Circuit · 1968
- Little Susitna Construction Co. v. Soil Processing, Inc.Alaska Supreme Court · 1997
- Continental Oil Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Commissioner of Int. Rev. v. Rowan Drilling Co.Court of Appeals for the Fifth Circuit · 1942
- Commissioner of Internal Revenue v. AmbroseCourt of Appeals for the Fifth Circuit · 1942
6 more not listed; retrieve them via the Exa API.